Legal Opinion
United States v. Amy T. Critzer
Court of Appeals for the Fourth Circuit
Decided June 14, 1974No. 73-2503PublishedCited by 61 opinions
1Opinion of the Court
WINTER, Circuit Judge:
Amy T. Critzer, an Eastern Cherokee Indian, was found guilty of four charges of willfully attempting to evade and defeat federal income taxes for the years 1967-1970 in violation of 26 U.S.C. § 7201. She was fined $10,000 and given a suspended sentence of three years conditioned upon her satisfying her civil tax liability. The government’s proof established that she failed to report a portion of her income derived from the operation of a motel and restaurant, and from the lease of two gift shops and some apartments. All of defendant’s businesses were located on land in…
2Cases cited22 opinions
- James v. United StatesSupreme Court of the United States · 1961
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- Rutkin v. United StatesSupreme Court of the United States · 1952
- Squire v. CapoemanSupreme Court of the United States · 1956
- Kann v. Commissioner of Internal Revenue. Kann's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
17 more not listed; retrieve them via the Exa API.
3Cited by61 opinions
- Franklin Sanders v. William E. Freeman, Jr. And Charles BursonCourt of Appeals for the Sixth Circuit · 2000
- United States v. Karl L. Dahlstrom, R. Bruce Ripley, Hiram E. Conley, David J. Morris, and Gaze DurstCourt of Appeals for the Ninth Circuit · 1983
- United States v. Ingredient Technology Corporation, Formerly Known as Sucrest Corporation, and Robert M. RapaportCourt of Appeals for the Second Circuit · 1983
- United States v. Dorothy R. GarberCourt of Appeals for the Fifth Circuit · 1979
- United States v. Albert J. Pirro, Jr., Anthony G. PirroCourt of Appeals for the Second Circuit · 2000
56 more not listed; retrieve them via the Exa API.